This puzzle is not underground.
Map
Desert Obelisk
NW #1
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You'll be standing on a man-made structure when you see it.
You'll look downward to see it.
Overlooking the beach is a ruin with a set of stairs going up it, and a smaller set of stairs underneath the larger stairs. Walk up the smaller stairs, and walk along, looking at the darker color of the wet sand on the shoreline. This is the path to trace.
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Complete spoiler:
Roll over each black area below for hints.
Each new hint gives away more than the previous one.
You'll look down toward the beach below.
Look where the sand meets the water.
Show hints
Intro
This is a nice one to find, but doesn't require any special puzzle solving -- just standing in the right place and looking.
THE WITNESS - ENVIRONMENTAL PUZZLE HINT GUIDE